Tribunal held that information received in a subsequent assessment year is a valid reason to reopen an assessment for earlier year when the return was processed u/s 143(1) of the Act. Tribunal also held that compensation received by the assessee from National Textile corporation Ltd vide a decree passed by the Court of Small Cause at Bombay on 19 th July  2007 is taxable under the head house property on the basis of rule of consistency .   ( ITA No. 7584/Mum/ 2019 dt .13 -7 -2020 ) (AY. 2010-11)